FIRST CHURCH OF CHRIST, SCIENTIST, EXETER YEAR ENDED 31 JANUARY 2021
TRUSTEES' REPORT
First Church of Christ, Scientist, Exeter, whose address is 84A Longbrook Street, Exeter, EX4 6AP, is a registered charity, number 1040318. It is governed by its Constitution and By-Laws adopted in 1938 and last revised in February 2017. It is organised as a branch of The Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, U.S.A.
The object of the Charity, as stated in its Constitution, is “to bear witness to the Truth as set out in the Bible and interpreted spiritually in 'Science and Health with Key to the Scriptures' by Mary Baker Eddy, the Discoverer and Founder of Christian Science”. It normally holds weekly Sunday Services and Wednesday Testimony Meetings; provides a Sunday School for young people up to the age of 20; maintains a public Reading Room; and carries out such other activities that are consonant with its Constitution and By-Laws and with the Manual of The Mother Church.
In line with Covid-19 government regulations, from March 2020 the church was closed for services. These were held by Zoom online throughout the rest of the year, and the availability of joining the Zoom services was advertised through the church website and personal communication. The Reading Room was also closed, but was able to maintain the postal supply of literature to customers from a private residence. It was not possible to offer Sunday School. In these circumstances, the Charity Commission guidance in respect of public benefit was fulfilled as much as possible.
At a Members' Meeting on 3 November 2020 it was resolved that owing to the small membership, all members would act together as the Board with immediate effect and various relevant By-laws be waived or adjusted for practical purposes. Until that date
the Board, consisted of five persons elected annually by the members from among their number and acted as the Charity Trustees. It would be decided which members would be appointed as the Charity Trustees from November 2020.
No remuneration is made to Charity Trustees or to other members for carrying out church duties, though expenses incurred are reimbursed. There are no paid employees.
The freehold land and church building at Longbrook Street is held on behalf of the members by the Official Custodian for Charities.
The freehold property 32 Torwood Street, Torquay is owned as an investment property and also is held by the Official Custodian for Charities on behalf of the members . It continued to be let by the lease of 30 November 2018 to Glamour2Go Ltd as a dress shop.As a concession to retail difficulties and pandemic lockdown periods, the
rent was discounted from May 2020 for the rest of the financial year.
The financial affairs of the Church are shown in the attached Accounts and have been prepared on a Receipts and Payments basis in accordance with the relevant sections of the Charities Act 2011 and earlier Acts. The Charity Trustees, having full consideration of the requirement for charities to hold Reserve Funds, consider that the investments and level of cash funds at 31 January 2021 were sufficient to meet the Charity's future planned activities.
signed by ----V M Needham--.-
dated-- 29 September
2021---
( for and on behalf of the Charity Trustees)
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FIRST CHURCH OF CHRIST, SCIENTIST, EXETER YEAR ENDED 31 JANUARY 2021
GENERAL FUND EXPENSES SCHEDULES
| 2020/21 |
2019/20 | ||
|---|---|---|---|
| £ | £ | ||
| 1 | CHURCH PROPERTY EXPENSES | ||
| Insurance | 1,009 | 982 | |
| Water & electricity | 1,120 | 2,018 | |
| Cleaning & incidentals | 1,314 | 1,490 | |
| Servicing equipt&sndry replacemnts | 89 | 422 | |
| General maintce building&grounds | 3,423 |
1,378 | |
| 6,955 |
6,290 | ||
| ===== | ===== | ||
| 2 | MANAGEMENT EXPENSES | ||
| Journal Card | 23 | 468 | |
| Telephone & broadband | 474 | 444 | |
| Office expenses & sundries | 173 |
292 | |
| Organist including retirement gift | 2,250 |
2,900 | |
| Travelling expenses | 247 | 1,302 | |
| Website (rebuilt 2018) & maintce | 120 | 130 | |
| Zoom subscription | 173 | 214 | |
| 3,460 | 5,750 | ||
| ==== | ==== | ||
| 3 | REFURBISHMENT& IMPROVEMENTS | ||
| New amplification system | – | 2,126 | |
| Readers'cloakroom upgrade | 750 | 1,461 | |
| Showcase renovation | – |
673 |
|
| 750 | 4,260 | ||
| ==== | ==== |
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FIRST CHURCH OF CHRIST, SCIENTIST, EXETER YEAR ENDED 31 JANUARY 2021
GENERAL FUND EXPENSES SCHEDULES continued
| 2020/21 |
2019/20 | ||
|---|---|---|---|
| £ | £ | ||
| 4 | DONATIONS and OTHER EXPENSES | ||
| Donations to CS Funds | 1,882 | 1,800 | |
| Other Donations | 211 |
100 | |
| Periodicals Subscriptions donated | 173 | 167 | |
| Committee on Publication | -- |
504 | |
| Independent Examiner & accountant | 150 |
150 | |
| Investment property insurance | 312 |
293 | |
| 2,728 | 3,014 | ||
| ===== | ===== | ||
| 5 | OUTREACH | ||
| Cost of 2 lectures in 2019 | – | 4,570 | |
| Cost of managed display screen | 6,218 | – | |
| ==== | ==== | ||
| 6 | READING ROOM | ||
| Purchases of literature & stock | 1,490 |
2,861 | |
| Postage & other costs | 160 |
88 | |
| 1,650 |
2,949 | ||
| ===== | ===== |
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INDEPENDENT EXAMINER'S REPORT to the
MEMBERS OF FIRST CHURCH OF CHRIST, SCIENTIST, EXETER
- I report on the Accounts of the Church for the year to 31 January 2021 which are set out on pages 3 to 6.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the the preparation of the accounts and they consider that the full audit requirement of section 144 of the Charities Act 2011 (the Act) is not required and that an independent examination only is needed.
It is my responsibility to examine the accounts under Section 145 of the Act and to state, on the basis of procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act, whether particular matters have come to my attention.
Basis of Independent Examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view”.
Independents Examiner's statement
In connection with my examination, no matters have come to my attention:
- 1) which gives me reasonable cause to believe that in any material respect the requirement to keep accounting records in accordance with section 130 of the Act has not been met;
or
-
2) that the requirement to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act has not been met or
-
3) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
L J Pickford
dated- 29 September 2021
Linda J. Pickford Wyzes Patch Atway, Bovey Tracey Devon TQ13 9LZ
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